SERGIONET SPRL: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
SERGIONET SPRL
Largest movements
- Receivables within one year +€1,481
up €1,481 (+2.8%), from €53,217 to €54,697
of which Other amounts receivable: +€897
- Cash -€1,348
down €1,348 (-7.1%), from €18,871 to €17,523
mainly Receivables within one year (-€1,481) and Tax, wage and social debts (-€219)
No liability line moved by more than 1% of the balance sheet total.
- Purchases and services -€2,375
down €2,375 (-12.8%), from €18,533 to €16,158
- Turnover -€1,589
down €1,589 (-10.2%), from €15,547 to €13,957
- Gross operating margin +€785
up €785 (+26.3%), from -€2,987 to -€2,201
- Financial income -€241
down €241 (-8.0%), from €3,003 to €2,762
From the 2025 result to the 2026 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Derived cash bridge
Derived from the 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €72,498 | €72,327 | -€171 | -0.2% |
| Fixed assets | 21/28 | €50 | €50 | = | 0.0% |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €72,448 | €72,277 | -€171 | -0.2% |
| Amounts receivable within one year | 40/41 | €53,217 | €54,697 | +€1,481 | +2.8% |
| Trade receivables | 40 | €727 | €1,310 | +€583 | +80.2% |
| Other amounts receivable | 41 | €52,490 | €53,387 | +€897 | +1.7% |
| Cash at bank and in hand | 54/58 | €18,871 | €17,523 | -€1,348 | -7.1% |
| Deferred charges and accrued income | 490/1 | €361 | €57 | -€304 | -84.3% |
| Total equity and liabilities | 10/49 | €72,498 | €72,327 | -€171 | -0.2% |
| Equity | 10/15 | €72,074 | €72,085 | +€11 | 0.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €51,614 | €51,625 | +€11 | 0.0% |
| Amounts payable | 17/49 | €424 | €242 | -€182 | -42.9% |
| Amounts payable within one year | 42/48 | €424 | €242 | -€182 | -42.9% |
| Trade debts | 44 | €206 | €242 | +€36 | +17.7% |
| Suppliers | 440/4 | €206 | €242 | +€36 | +17.7% |
| Taxes, remuneration and social security | 45 | €219 | - | -€219 | |
| Taxes | 450/3 | €219 | - | -€219 | |
| Turnover | 70 | €15,547 | €13,957 | -€1,589 | -10.2% |
| Goods, raw materials, services and sundry goods | 60/61 | €18,533 | €16,158 | -€2,375 | -12.8% |
| Other operating charges | 640/8 | €127 | €121 | -€6 | -4.5% |
| Gross operating margin | 9900 | -€2,987 | -€2,201 | +€785 | +26.3% |
| Operating profit (loss) | 9901 | -€3,114 | -€2,323 | +€791 | +25.4% |
| Financial income | 75/76B | €3,003 | €2,762 | -€241 | -8.0% |
| Recurring financial income | 75 | €3,003 | €2,762 | -€241 | -8.0% |
| Financial charges | 65/66B | €208 | €278 | +€70 | +33.8% |
| Recurring financial charges | 65 | €208 | €278 | +€70 | +33.8% |
| Profit (loss) for the period before taxes | 9903 | -€319 | €161 | +€480 | |
| Income taxes | 67/77 | €219 | €150 | -€69 | -31.4% |
| Profit (loss) for the period | 9904 | -€537 | €11 | +€548 | |
| Profit (loss) for the period to be appropriated | 9905 | -€537 | €11 | +€548 |
Source: filed annual accounts (NBB), financial years ended 31 January 2025 and 31 January 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 October 2026 via checked.be.